2017 (9) TMI 915

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..... cating authority - appeal allowed by way of remand. - ST/615/12 - A/88776/17/STB - Dated:- 31-7-2017 - Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) Shri.V.S. Sejpal, Advocate for appellant Shri.M.P. Damle, Asst. Comm. (AR) for respondent ORDER In the impugned order, the learned Commissioner (Appeals) upheld the demand of service tax on the services .....

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..... tification of the demand which has not been considered, therefore the impugned order is not sustainable. 3. Shri M.P Damle, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides, and on perusal of the records, we find that there is force in the arguments o .....

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